Where a high-class recreation center subject to acquisition tax is part of a building, the method of calculating the taxable area subject to heavy taxation;

In a case where a high-class recreation center falls under a part of a building, there is no provision in the Local Tax Act on the scope of acquisition tax heavy taxation rate. Thus, Article 46-2(2) of the Enforcement Rule of the Local Tax Act applies mutatis mutandis to Article 46-2(2) of the Enforcement Rule of the Local Tax Act to the entire public area of the building except for the part used for a high-class recreation center and for other purposes, the entire public area shall be calculated by dividing it into the taxable area of the high-class recreation center in proportion to the size of each part used for other purposes. In this case, the entire public area of the building means only

Article 112 (2) of the Local Tax Act, Article 46-2 (2) of the Enforcement Rule of the Local Tax Act

[Judgment of the court below]

The head of Gangseo-gu Seoul Metropolitan Government (Attorney Jeon Soo-chul, Counsel for defendant)

Seoul High Court Decision 96Gu2639 delivered on December 13, 1996

The appeal is dismissed. The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the court below's decision, the court below found the facts as stated in its holding. It is reasonable to see that the scope of total area of a building is subject to acquisition tax as a high-class recreation center or high-class recreation center, or that there is no provision in local tax-related Acts and subordinate statutes as to the scope of a high-class recreation center or high-class recreation center applicable to a part of a building. Thus, it is reasonable to see that the total area of an elevator used for the same purpose as that of a building excluding the used part is calculated by applying Article 46-2 (2) of the Enforcement Decree of the Local Tax Act as part of a high-class recreation center or other purpose; the total area of an apartment used for other purpose excluding the part dedicated to high-class recreation center or high-class recreation center or high-class recreation center or the total area of an exclusive use area of the building excluding the whole area of an elevator used for other purpose excluding the area of the building 2nd from 6th and upper-class recreation center or the total area of the building 3rd and upper-class.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-ho (Presiding Justice)